The Bihar and Orissa Local Fund Audit Act, 1925

Q: What does Section 2 of The Bihar and Orissa Local Fund Audit Act, 1925 say?

(a) "auditor" means an auditor appointed under this Act; (b) "Examiner of Local Accounts" includes any person for the time being performing the duties of the Examiner of Local Accounts; and (c) "local fund" means any fund not being a Cantonment fund to the control or management of which a local authority is legally entitled, and any cess, rate, duty, or tax which such authority is legally entitled to impose, and any property vested in such authority.

Raw JSON API

Sections

6. Power of auditor to require production of documents and attendance of persons concerned, etc.

Section 6

7. Penalty for disobeying direction of auditor.

Section 7

8. Audit report.

Section 8

9. Power of Examiner of Local Accounts to surcharge or charge illegal payment or loss incurred by negligence.

Section 9

10. Recovery of surcharges and charges.

Section 10

11. Appeal from order of surcharge or charge.

Section 11

12. Payment of expenses incurred in civil suit under B. and O. Act 4 of 1914.

Section 12

13. Charges in respect of audit to be payable out of local fund.

Section 13

14. Power to make Rules.

Section 14

the-bihar-and-orissa-local-fund-audit-act-1925.json • 14 Sections • Bihar

{
    "id": 15711,
    "slug": "the-bihar-and-orissa-local-fund-audit-act-1925",
    "title": "The Bihar and Orissa Local Fund Audit Act, 1925",
    "short_title": "The Bihar and Orissa Local Fund Audit Act, 1925",
    "act_number": "(Bihar and Orissa Act 2 of 1925)",
    "act_year": 1925,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Bihar and Orissa Local Fund Audit Act, 1925",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and extent.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"auditor\" means an auditor appointed under this Act;\n(b) \"Examiner of Local Accounts\" includes any person for the time being performing the duties of the Examiner of Local Accounts; and\n(c) \"local fund\" means any fund not being a Cantonment fund to the control or management of which a local authority is legally entitled, and any cess, rate, duty, or tax which such authority is legally entitled to impose, and any property vested in such authority.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Liability of local authority to submit its accounts to audit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Appointment of auditors.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Auditor to be public servant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Power of auditor to require production of documents and attendance of persons concerned, etc.",
            "chapter": null,
            "content": "(a) by summons in writing or by letter require the production before him of any document which he may deem necessary for the proper conduct of the audit;\n(b) by summons in writing require any whole-time paid servant of the local authority accountable for, or having the custody or control of, any such document to appear in person before him at any such audit; and\n(c) require any such person to make and sign a declaration with respect to such document or to answer any question, or prepare and submit any statement relating thereto.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Penalty for disobeying direction of auditor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Audit report.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Power of Examiner of Local Accounts to surcharge or charge illegal payment or loss incurred by negligence.",
            "chapter": null,
            "content": "(a) every payment which appears to him to be contrary to law,\n(b) the amount of any deficiency or loss which appears to have been incurred by the negligence or misconduct of any person.\n(c) the amount of any sum which ought to have been but is not brought into account by any person.\n(a) order that any payment referred to in clause (a) of sub-section (1) shall be allowed or that no further action shall be taken as regards any amount referred to in clause (b) or (c) of the said sub-section, or\n(b) serve a notice on the person making or authorizing any payment or the person responsible for or failing to account for such amount, requiring him to show cause within one month why such payment should not be surcharged or such amount should not be charged against him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Recovery of surcharges and charges.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Appeal from order of surcharge or charge.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Payment of expenses incurred in civil suit under B. and O. Act 4 of 1914.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Charges in respect of audit to be payable out of local fund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Power to make Rules.",
            "chapter": null,
            "content": "(i) the manner in which a local authority shall keep accounts in cases in which no such provision or, in the opinion of the State Government, insufficient provision is made by the enactment under which such authority is constituted;\n(ii) the powers and duties of auditors and the procedure to be followed by them for conducting an audit and the times and places at which such audit may be conducted;\n(iii) for the recovery by the State Government from a local authority of expenses incurred by the Examiner of Local Accounts under Section 10 or the State Government under Section 12; and\n(iv) the powers and duties of the Examiner of Local Accounts.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        }
    ],
    "metadata": {
        "Act ID": "bh426",
        "Act Number": "(Bihar and Orissa Act 2 of 1925)",
        "Enactment Date": "",
        "Act Year": "1925",
        "Short Title": "The Bihar and Orissa Local Fund Audit Act, 1925",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}